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HomeMy WebLinkAboutMINUTES - 08281984 - T.3 _ 7 To: # BOARD OF SUFOVISORS • Contra FROM: County Auditor-Controller COSta DATE: Augur:.-t 28, . 1984_ County SUBJECT: Fixing Secured Tax Rates and Levying Property Taxes SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION The Board having received the tax rates to be levied on secured property at 100 percent of full value and the tax levies for fiscal year 1984-85 as computed by the County Auditor-Controller (copies of which are attached hereto and by reference incorpoated herein) as required by State Law for the County, county special districts and service areas, school districts and special education programs, districts governed by local boards, and other public agencies for which the County collects taxes; IT IS BY THE BOARD ORDERED that the tax rates are FIXED and taxes are LEVIED upon taxable property for fiscal year 1984-85 in accordance with the documents attached hereto. CONTINUED ON ATTACHMENT: YES SIGNATURE: RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S) ACTION OF BOARD ON AuguS , APPROVED AS RECOMMENDED X OTHER VOTE OF SUPERVISORS XX UNANIMOUS (ABSENT ) I HEREBY CERTIFY THAT THIS IS A TRUE AYES: NOES: AND CORRECT COPY OF AN ACTION TAKEN ABSENT: ABSTAIN: AND ENTERED ON THE MINUTES OF THE BOARD OF SUPERVISORS ON THE DATE SHOWN. CC: County Administrator ATTESTED August 28, 1984 Auditor-Controller J.R. OLSSON, COUNTY CLERK AND EX OFFICIO CLERK OF THE BOARD M382/7-83 BY DEPUTY 0 Office of • COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 28, 1984 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Countywide Tax Levy for 1984-85 Section 93(b) of the Revenue and Taxation Code requires the county to levy an ad valorem property tax on taxable assessed value at a rate equal to $4.00 per $100 of assessed value. Beginning in fiscal year 1981-82, Section 135(a) of the Revenue and Taxation Code states that the assessed value shall mean 100 per cent of full value, and Section 135(b) states that the tax rate shall mean a rate expressed as a percentage of full value. Accordingly your Board should adopt the countywide tax levy as indicated. Amount to be Raised Rate as percentage on Secured Roll of full value Countywide Tax 281, 142,228 1.0000 DLB/SK:ell • Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 28, 1984 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: County Special District Bond Issues Tax Rates for 1984-85 In accordance with the terms of issue and the mandates contained in the various laws under which.bond proceedings were conducted, the following tax rates should be levied by your Board for 1984-85 to meet the accruing charges of the following county special district bond issues. All of these bond issues were voter approved. Amount Required Rate as percentage on Secured Roll of full value Orinda Fire 1968 Issue 34,974 .0044 Storm Drainage District 4116 9,066 .0078 Sanitation District 417B 11,199 1.0244 County Service Area R-8 534,539 .0155 Sanitation District 4115 243,231 .2620 DLB/SK:ell Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 28, 1984 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Tax Rate Reduction -- Mt. Diablo Hospital District Section 100 of the Revenue and Taxation Code requires a tax rate reduction to the properties within the jurisdiction that requested that its calculated property tax revenue be reduced. The Mt. Diablo Hospital District requested no proerty tax revenue for 1984-85. Accordingly, the revenue apportioned for the Mt. Diablo Hospital District is calculated with a negative tax rate and it is your duty to set this rate. Amount to be Credited Rate as percentage on Secured Roll of full value Mt. Diablo Hospital 55,436 .0013 DLB/SK:ell Office of 0 COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 28, 1984 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Hospital District Tax Rate Certification received from the Los Medanos Hospital District Board of Directors indicate their tax requirement for voter approved indebtedness. Your duty to levy this rate is provided in Section 93(a) , Revenue and Taxation Code and Section 32221, Health and Safety Code. Amount Required Rate as percentage on Secured Roll of full value Los Medanos Hospital 936,426 .0568 DLB/SK:ell Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 28, 1984 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-.Controller SUBJECT: Local Special District Bond Issues and Debt Service Tax Rates for 1984-85 In accordance with the terms of issue and mandates contained in the various laws under which debt and bond proceedings were conducted, the following tax levies should be made by your Board for 1984-85 to meet the accruing charges of the following local special district bond issues. All of these bond issues were voter approved. Amount Required Rate as percentage on Secured Roll of full value Sanitary Districts: Central #2 434,187 .0039 Crockett-Valona 57,084 .0996 Mt. View 51,029 .0091 Rodeo 78,951 .0509 West County 1,677,102 . 1389 Stege 115,424 .0141 Recreation and Park Districts: Pleasant Hill 138,194 .0127 Water Districts: Crockett-Valona 51,128 ,0781 El Sobrante 14,851 .0877 San Miguel Estates 285 .0010 San Ramon Valley Walnut 10,929 .0199 Municipal Improvement Districts: Bethel Island 22,143 .0351 DLB/SK:ell • Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 28, 1984 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Contra Costa County Water District Tax Rates for 1984-85 Certifications received from the Board of Directors of the Contra Costa County Water District of the amounts required for their voter approved indebtedness will require the following levies and tax rates. Amount Required Rate as percentage on Secured Roll of full value Contra Costa Water Land Levy 551,3.00 .0161 Contra Costa Water, Improvement District 411 448,539 .0084 Contra Costa Water, Improvement District #2 29,459 .0306 The duty of your Board to levy these rates are provided in Water Code Section 31158 for the land levy and Water Code Section 31702 for Improvement District 411 and Improvement District 412. DLB/SK:ell • Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 28, 1984 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Dublin-San Ramon Services District's Tax Rate for 1984-85 Certification received from Dublin-San Ramon Services District requires 1984-85 tax levy and rate for its voter approved indebtedness. The duty of your Board to levy this tax rate on the portion of this district within Contra Costa County is set forth in Sections 61755 and 61757, Government Code and Section 93(a) , Revenue and Taxation Code. Amount Required Rate as percentage on Secured Roll of full value Dublin-San Ramon Services District 101,923 .0200 DLB/SK:ell Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 28, 1984 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: School Districts' Levies for State School Building Permits and Lease/Purchase Requirements for 1984-85 Section 93(a) of the Revenue and Taxation Code provides for levies pursuant to Park 10, (commencing with Section 15000) of Division 1 and Section 39308 of the Education Code. The below listed levies and rates indicated as State School Building Repayment (SSB) are within Part 10, Division 1 and Lease/ Purchase is covered by Section 39308 of the Education Code. These requirements were provided by the Superintendent of Schools and it is your duty to levy these rates. Amount Required Rate as percentage on Secured Roll of full value Moraga SSB 501,891 .0802 Martinez Unified SSB -- -- Richmond Unified SSB 1,224,295 .0240 San Ramon Unified Lease/Purchase 1,028,823 .0263 DLB/SK:ell Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 28, 1984 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Elementary School District Bond Interest and Redemption Tax Rates for 1984-85 In accordance with the terms of issue and the mandate contained in Section 15250 of the Education Code, your Board should make the following tax levies for 1984-85 to meet accruing charges of the following elementary school district bond issues. All of these bond issues were voter approved. Amount Required Rate of percentage on Secured Roll of full value Brentwood 33,526 :00.93 Knightsen 30,798 .0449 Lafayette -- -- Moraga 109,638 .0176 Oakley 27,381 .0084 Orinda 8E, 9C-10C 72,274 .0084 Pinole-Hercules 33,167 .0033 Walnut Creek 18,826 .0010 DLB/SK:ell Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 28, 1984 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Corttroller SUBJECT: High School Districts' Bond Interest and Redemption Tax Rates In accordance with the terms of issue and the mandate contained in Section 15250 of the Education Code, your Board should make the following tax levies for 1984-85 to meet accruing charges of the following high school districts' bond issues. All of these bond issues were voter approved. Amount Required Rate as percentage on Secured Roll of full value Acalanes #7A-8B 231,656 .0051 Acalanes #8C-8D 111,894 .0025 Liberty #IE-2D 69,999 .0069 Richmond X65 481,060 .0095 DLB/SK:ell Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California August 28, 1984 TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Unified School Districts` Bond Interest and Redempt on Tax Rates In accordance with the terms of issue and the mandate contained in Section 15250 of the Education Code, your Board should make the following tax levies for 1984-85 to meet accruing charges of the following unified school district bond issues. All of these bond issues were voter approved. Amount Required Rate as percentage on Secured Roll of full value Antioch Issue 5-7B 497,730 .0337 Mt. Diablo Unified 1,283,130 .0188 Pittsburg Unified Richmond Unified 1A 1C 339,799 .0067 San Ramon Unified (including component elementary) 1,337,332 .0342 DLB/SK:ell • ., it .. Office of COUNTY AUDITOR-CONTROLLER Contra Costa County Martinez, California TO: Board of Supervisors FROM: Donald L. Bouchet, Auditor-Controller SUBJECT: Joint School Districts' Tax Rates for 1984-85 Tax rates received from Alameda County for joint school districts within Alameda County and Contra Costa County will require the below listed tax rates and it is your duty to levy ,these rates. Section 93(a) of the Revenue and Taxation Code provides for levies pursuant to Park 10, (commencing with Section 15000) of Division 1 and Section 39308 of the Education Code. The items indicated as State School Building Repayment (SSB) are within Part 10, Division 1 and Lease/Purchase is covered by Section 39308 of the Education Code. The items indicated as bonds are voter approved indebtedness and are in accordance to terms of issue and mandate of Section 15250 of the Education Code. Amount Required Rate as percentage on Secured Roll of full value Pleasanton Joint Elementary SSB 3,075 .0736 Bonds 781 .0187 Amador Joint High SSB 2,774 .0664 Bonds 1,253 .0300 Livermore Joint Unified SSB -- -- Lease/Purchase 8,024 .0602 Bonds 3,225 .0242 South County Community College Bonds 945 .0054 DLB/SK:ell THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on August 28, 1984 , by the following vote: AYES: Supervisors Powers , Fanden , Schroder , McPeak, Torlakson NOES: None ABSENT: None ABSTAIN: None SUBJECT: the Proposed County Budget for the 1984-1985 Fiscal Year The Board on August 21 , 1984 , deferred to this day deci- sion on the proposed County Budget for the 1984-1985 fiscal year and in connection therewith decision on the allocation of Federal Revenue Sharing Funds . In an August 27, 1984, report to the Board , Phil Batchelor , County Administrator , presented a summary schedule indicating the changes which have occurred and recommended revisions to revenues and expenditures to the Proposed Budget which would result in no further cuts while maintaining a balanced budget . Mr . Batchelor commented on the difficulties encountered in recording year-end financial items to determine final fund balances in order to present accurately the financial condition of the County at the close of the 1983-1984 fiscal year . He noted that the amounts included in the Proposed Budget and subsequent recommended revisions must be modified to conform to available financing. The County Administrator recommended that the subsequent adjustments recommended by the Finance Committee and revisions included in the August 27, 1984, report be approved and become the adopted Final County Budget for fiscal year 1984-1985 subject to the following conditions: 1 . The County Administrator be directed to prepare a resolution for elimination of unfunded positions and for the lay-off of personnel as may be required to conform to the approved Final Budget . 2. The general freeze on the filling of vacant permanent positions be continued pending completion of the per- sonnel resolution. 3 . The County Administrator be authorized to make such technical changes to the budget as required to conform to the intent of the Board of Supervisors . 4. The Federal Revenue Sharing allocations as indicated in the Proposed Budget and subsequently modified in the budget reports be used for General Assistance as previously proposed . Mr . Batchelor advised that his office will monitor expen- ditures and revenues during the year and submit a financial status report to the Board of Supervisors following the end of calendar year 1984. Supervisor R . I . Schroder moved approval of the recommen- dations set forth above , and the motion was seconded by Supervisor S. W . McPeak. ��g Supervisor Torlakson noted that fencing for the Clayton facility was included in the Budget . He also noted that Chief Ray Morgan of the Eastern Fire Protection District was interested in providing input on the security gate to be installed at said faci- lity to insure compliance with fire safety standards . Supervisor T . Powers inquired when the general freeze for hiring new employees would be lifted and referred to problems con- nected with under-staffing and the inability of certain departments to fulfill their mandates', particularly the Social Service Department . Mr . Batchelor responded that the Personnel Department is currently reviewing departmental staffing levels in line with budget requirements that could be exempted from the freeze . Supervisor Torlakson spoke on the need to respond to the increasing demand for county services with the resources that are available . He referred to allegations regarding the use of inmate labor for certain maintenance work at detention facilities . Supervisor Torlakson commented on staffing needs at the current detention facility , staffing needs for the proposed new facility including construction and operational costs , as well as the organi- zational structure of the Sheriff' s Department . He noted that new methods of doing business must be sought that have the potential of. being cost effective . Supervisor Powers referred to the potential staff reduc- tions in the Social Service Department and the possibility of those positions being restored if funds become available . He also referred to the need to insure that the Sheriff has adequate depu- ties for patrols . Mr . Batchelor responded that $200,000 of the $587,000 requested has been restored to the Sheriff's budget . He noted that the Sheriff provides police services to many cities under contract . He noted that currently there are 15 vacancies in that department and that any further reductions could jeopardize police services provided to certain cities . Of the 63 positions in the Social Service Department targeted for elimination , the County Administrator estimated that 12 will be saved because of attrition. He advised that retention of the remaining positions is dependent on the funding allocation from the State . This information should be available within the week and will be reported to the Board soon thereafter . There being no further discussion , IT IS ORDERED that the aforesaid motion is APPROVED and the County Budget for the 1984-1985 fiscal year is hereby ADOPTED . I hereby certify that this is s true and correct copyof rt:1 ecNon taken and entorcd on the minutes c.f they 20ard of St.rperVisors erF the date shown. cc: County Administrator `TTES TE*D: ,iy�� Auditor-Controller ���"- ----� J.R. OLSSON, COUNTY CLERK and sx officio Clerk of the Board